The finance minister Michael Noonan is defending his figures for the so-called 'Fiscal Space' after they were challenged by Sinn Féin.

Michael Noonan has challenged other parties to prove that the figures being put forward by Fine Gael are incorrect.

The minister issued the challenge as Fine Gael announced its tax plans - including a new levy on high earners while USC is scrapped.

Sinn Féin says the 'fiscal space' has been overstated - Michael Noonan says they should prove it:

Fianna Fáil says any promise to get rid of the USC is "over the top".

But leader Micheál Martin says his party will reduce it: